Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2016

Rules For Tax Appeals

Chapter 3. Property Taxes*

ARTICLE 1. APPLICATION OF CHAPTER AND DEFINITIONS

Rule 5312

5312. Application of Articles 2, 3, and 4.

(a) State-Assessed Property and Private Railroad Cars. The provisions of article 2 of this chapter apply to petitions described in section 5310, subdivision (a)(1), and do not apply to any other petitions.

(b) Other Property Tax Petitions. The provisions of article 3 of this chapter apply to petitions described in section 5310, subdivision (a)(2), (a)(3), and (a)(4), and do not apply to any other petitions.

(c) General Board Hearing Procedures. The provisions of article 4 of this chapter apply to all petitions described in section 5310.

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